To receive a report from the Audit Team Leader updating the Committee on the work performed by Internal Audit for the 2014/15 financial year.
Minutes:
The Committee had before it, and NOTED, a report from the Audit Team Leader updating it on the work performed by Internal Audit for the 2014/15 financial year.
Discussion again took place regarding reference in the high priority outstanding report to Procurement objectives not being met due to the Procurement Manager being on maternity leave. The Head of Finance reiterated that in his view spending £30 - £40k on a temporary replacement did not represent value for money and was confident these issues could be addressed when the member of staff returned from maternity leave.
Discussion took place regarding each of the internal audit reports that had been issued to the Committee since the last meeting:
Council Tax
The Committee expressed general concern regarding the number of comments in the report which related to an area of the service that could be improved, for example, lack of procedure notes. However, it was confirmed by the Audit Team Leader that the recommendations within the report were low to medium and did not present a serious risk.
Concern was expressed regarding the fact that there was still no one trained to do the work of a Business Rate Officer, this was despite the issue being raised back in 2011/12. The Committee were informed that there had been issues relating to long periods of maternity and sick leave meaning that the service area was understaffed and under resourced but that this did need further consideration.
Payroll
Concern was expressed regarding establishment structure charts and the newly purchased software specification not being complied with. It was explained that when the software supplier had been invited to do a demonstration there had been a lack of clarity about what was included as part of the standard package and what would incur an extra cost. The question was asked as to whose responsibility it was to take up these issues, ICT or the service area itself? The Committee felt that the Council needed to be better at being firm with suppliers and getting the goods and services it had paid for. The Head of Communities and Governance confirmed that she would relay the Committee’s comments back to the Heads of Service concerned.
The new payroll system was described as being a vast improvement on the old one which had necessitated a lot of double entry.
Three out of twenty three salary estimates were stated in the report as not having an authorised signature. The Committee queried what this actually meant and were informed that it was to do with budgeting and that all managers should approve their establishments. It was not to do with monthly payments and the risk of officers not being paid because a manager hadn’t done something.
Housing benefit
Discussion took place regarding the level of outstanding debt and the potential risk of debts becoming irrecoverable and written off due to lack of chasing. The Head of Finance explained that on balance he did not consider it money well spent to employ an officer to chase debtors that they were very unlikely to recover funds from.
Note: * Report previously circulated; copy attached to the signed Minutes.
Supporting documents: